I don't necessarily see a correlation between intelligence and passing the CPA exam. I consider myself smart, but I know I am not the smartest guy out there…and I have known very smart people who have struggled with the exam mightily. First, the CPA exam is an exercise in endurance…you literally have to be so disciplined for long periods (extending into years, not just months for some people), and not let failures discourage you. Second, the exam is kind of a mindf**k game – I found that the material was not super-advanced accounting (classes in college on corporate taxation, consolidated financial statements, etc. seemed much more detailed), but the questions are rife with land mines just waiting to trip you up. You have to be so diligent in pouring over the words in the question to make sure you don't miss something. Third, you have to bring a little swagger with you into the testing center, and have to get into the mindset in which you forget the last question as soon as you answered it; and not think about whether you got it right or wrong because that could affect how you do on the next questions…dwelling on in-exam mistakes can make you jumpy, tentative, or cause you to second-guess yourself.
The good news is that the individual in the blog entry probably knows the material well; the second phase is just learning how to really negotiate the exam itself. Good luck; keep your spirits up.
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